0851031016, Feri Wahyudi (2013) ANALISIS PENENTUAN TARIF JASA RAWAT INAP DENGAN ACTIVITY BASED COSTING SYSTEM (Studi Kasus Pada RSIA Mutiara Putri). Other thesis, Universitas Lampung.
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Abstract
ABSTRAK ANALISIS PENENTUAN TARIF JASA RAWAT INAP DENGAN ACTIVITY BASED COSTING SYSTEM (Studi Kasus Pada RSIA Mutiara Putri) Oleh FERI WAHYUDI Penelitian ini bertujuan untuk menambah pengetahuan tentang penentuan tarif jasa rawat inap dengan menggunakan activity based costing system, dapat dijadikan sebagai acuan dalam menetapkan tarif jasa rawat inap pada RSIA Mutiara Putri Bandar Lampung dan sebagai alat pembanding dengan tarif rawat inap yang ditetapkan selama ini, serta menjadi salah satu masukan yang memberikan informasi mengenai activity based costing system terutama dalam penerapannya pada sebuah rumah sakit yang orientasi utamanya adalah pelayanan masyarakat. Penelitian ini dilaksanakan pada RSIA Mutiara Putri yang terletak di Jalan Hos Cokroaminoto No. 96 Tanjung Karang. Metode analisis yang digunakan adalah dengan menggunakan metode deskriptif komparatif yang menunjukkan dan membandingkan hasil perhitungan tarif jasa rawat inap dengan menggunakan activity based costing dengan tarif rawat inap rumah sakit saat ini. Hasil penelitian menunjukkan bahwa dari perhitungan tarif rawat inap dengan menggunakan activity based costing, apabila dibandingkan dengan tarif yang digunakan oleh rumah sakit maka activity based costing memberikan hasil yang lebih besar untuk kelas Deluxe Mom, Deluxe Child, Standard Mom, Standard Child dan memberikan hasil yang lebih kecil untuk Kelas Suite Family Mom, Suite Family Child, Junior Suite mom, Junior Suite Child, Deluxe Plus Mom, Deluxe Plus Child. Hal ini disebabkan karena pembebanan biaya overhead pada masing-masing produk. Pada activity based costing, biaya overhead pada masing-masing produk dibebankan pada banyak cost driver. Sehingga dalam activity based costing, telah mampu mengalokasikan biaya aktivitas kesetiap kamar secara tepat berdasarkan konsumsi masing-masing aktivitas. Kata Kunci: activity based costing, cost driver. ABSTRACT ANALYSIS OF DETERMINATION INPATIENT SERVICES PRICE WITH ACTIVITY BASED COSTING SYSTEM METHOD (Case Study at RSIA Mutiara Putri) By FERI WAHYUDI This research aim to gain knowledge about the determination of rates of hospitalization services using activity based costing, can be used as reference in setting tariffs inpatient services at RSIA Mutiara Putri and as a means of comparison with the rates of hospitalization for this set, as well as being one of the inputs that provide information about activity based costing, especially in its application to a hospital that is the main orientation of community service. The research was conducted at hospitals located in the RSIA Mutiara Putri at Hos Cokroaminoto No. 96 Road Tanjung Karang. The method of analysis used descriptive method is to use the comparative analysis of the current hospital rates, set the cost method is based on activity based costing, and then compare the hospitalization rates based on activity based costing with its realization. The results showed that the calculation of hospitalization rates by usingactivity based costing, when compared with the rates used by the hospital activity based costing provides greater results for the Deluxe Mom, Deluxe Child, Standard Mom, Standard Child class and yields smaller for Class Suite Family Mom, Suite Family Child, Junior Suite mom, Junior Suite Child, Deluxe Plus Mom, Deluxe Plus Child. This is because the overhead of loading on each product. On activity based costing, overhead costs for each product are charged to cost a lot of drivers. So that the activity based costing, has been able to allocate the cost of the activity room appropriately based on the consumption of each activity. Keywords: activity based costing, cost driver.
| Item Type: | Thesis (Other) |
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| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | UPT . Meda Sulistiana |
| Date Deposited: | 06 Apr 2015 04:12 |
| Last Modified: | 06 Apr 2015 04:12 |
| URI: | http://digilib.unila.ac.id/id/eprint/7972 |
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